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All Journal Nurani: Jurnal Kajian Syariah dan Masyarakat Jurnal Al-Qardh Journal of Accounting Science Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Aplikasi Manajemen dan Bisnis (JAMB) Asean International Journal of Business Jurnal Manajemen, Akuntansi, Ekonomi JPNM : Jurnal Pustaka Nusantara Multidisiplin Kohesi: Jurnal Sains dan Teknologi IEB: Journal of Islamic Economics and Business LA RIBA: Jurnal Perbankan Syariah
Desiana, Lidia
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Religion Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Health Professions Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Journal of Accounting Science

 1 
Corporate Governance and Shariah Compliance with Fraud Financial Statements at Sharia Commercial Banks: Corporate Governance dan Shariah Compliance Terhadap Financial Statement Fraud Pada Bank Umum Syariah Desiana, Lidia; Alfaridzie, M. Rifky Ramadhon; Akbar, Dinnul Alfian
Journal of Accounting Science Vol. 5 No. 2 (2021): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v5i2.1342

Abstract

This study tested the Influence of Corporate Governance and Shariah Compliance on Financial Statement Fraud in Sharia Commercial Banks in the Period 2015-2019. Independent variables in this study are Corporate Governance and shariah compliance projected with Islamic Income Ratio, Profit Sharing Ratio and Islamic Investment Ratio. While the dependent variable used is Financial Statement Fraud in sharia commercial banks. The population in this study was all Sharia Commercial Banks (BUS). Sampling techniques using purposive sampling method. The number of samples as many as 12 Islamic commercial banks with a lot of data 60. The results of this study show islamic income ratio affects Financial Statement Fraud, while Profit Sharing Ratio, Islamic Investment Ratio and Corporate Governance have no effect on Financial Statement Fraud.
Social Responsibility Disclosures: Links to Financial Violations and Performance Africano, Fernando; Desiana, Lidia; Sakti, Ilham Prawidi
Journal of Accounting Science Vol. 9 No. 1 (2025): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v9i1.1895

Abstract

General Background: Corporate social responsibility (CSR) disclosure reflects a company’s accountability to societal and environmental concerns, making it essential to explore the factors influencing such disclosure. Specific Background: This study investigates CSR disclosure in the context of non-financial disclosures by companies listed on the Indonesia Stock Exchange (IDX), providing empirical evidence and theoretical insights. Knowledge Gap: While previous research has examined CSR disclosure, the interplay between financial pressure, firm size, financial performance, regulatory compliance, and environmental impacts remains underexplored. Aims and Methods: The study aims to analyze how these factors collectively influence CSR disclosure. Using secondary data from the Financial Services Authority and the IDX, a quantitative approach is applied with path analysis conducted via SPSS software. Results: Financial pressure significantly affects compliance with financial regulations. Firm size impacts environmental outcomes, which, in turn, along with firm size, drive CSR disclosure. Environmental impact mediates the relationship between firm size and CSR disclosure. Novelty: This study uniquely identifies the mediating roles of financial performance and environmental impact in the relationships among financial pressure, regulatory violations, firm size, and CSR disclosure. Implications: CSR embodies an organization's responsibility to address the societal and environmental effects of its activities, advocating ethical, transparent practices that foster sustainable development and community well-being.
Co-Authors Abda Abda Abi Burhan Adha, Ufairi Africano, Fernando Alfaridzie, M. Rifky Ramadhon Angraini, Nemi Apriani, Rena Aryanti Aryanti BillY Dewantara Dinnul Alfian Akbar Ebtaria Nadeak, Ebtaria Esya Alhadi Evelina Evelina Fitri Yani Gemala Cahya Gibtiah Gibtiah Hermailingga, Septi Hermialingga, Septi Hoiria, Anisa Jusmawi Bustan Manurung, Nancy Eka Putri Muhammad Amri Yahya Muhammad Rusdi Nema Ifany, Avianola Nugraha, Yoga Aji Nurwijayanti RINI RINI Sakti, Ilham Prawidi Sayuti, A. Jalaludin Siti Wahyuni Tegar Arifin Prasetyo Vebrianti, Vionika Walian, Armansyah Yushinta, Ryan Yusleli Herawati